Análise dos custos em um restaurante self service “sem balança”

Abstract

In recent years, there have been significant transformations in the commercial restaurant sector, revealing a new perspective in this business area. In this context, a popular modality known as a restaurant "per kilo" has emerged, which has become a phenomenon throughout the country due to its attractive cost proposal. The general objective of this research is to calculate, under the methodology of absorption costing, the costs of a self-service restaurant "without scale". The research is justified by allowing the calculation of costs per kilogram in a restaurant that does not use any method of costing, price control and costs. To carry out this work, initially a methodology of records of all everyday transactions was created, providing a correct calculation of restaurant expenses. Finally, an analysis was carried out based on cost management, presenting results through this in-depth study within the restaurant, enabling more assertiveness in managerial decision-making and pointing out whether the sales prices practiced are responding to what is expected for business continuity.